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Local Business Taxes

The Local Business Tax (formerly known as Occupational License) is required of any individual or entity any business, or profession in Broward County, unless specifically exempted. A Local Business Tax Receipt is required for each location you operate your business from, and one for each category of business you conduct. When you pay a Local Business Tax, you receive a Local Business Tax Receipt, which is valid for one year, from October 1 through September 30. Tax rates vary, depending on your business classification.

Certain professional business categories are required to submit proof of active permits, state license registration or other professional license or certification from other state or county agencies prior to the issuance or renewal of a Local Business Tax Receipt 20.45, Broward County Code of Ordinances.

Local Business Tax Receipts are non-refundable. Check with your municipality before attempting to obtain a Broward County Local Business Tax Receipt for additional local tax, and/or licensing, zoning, or inspection requirements.

A business tax receipt is exempted (not required) of any charitable, religious; fundraising, certain disabled persons, the aged, and widows with minor dependents, veterans, spouses of veterans and certain servicemembers, and low-income persons. (FL Statutes 205.055, 205.162, 205.191,192, 409.2554) Applicants for exemptions must provide the required documentation in order to qualify for the exemption. Specific exemptions exist for certain businesses, occupations, and professions such as Agriculture, Fish Farms, Plant Nursery (If you own the land) and Home Day Care.

Renewal notices are mailed to valid Local Business Tax Receipt holders annually on July 1st to the address on record. The annual renewal period is July 1 through September 30. All unpaid Business Tax Receipts become delinquent October 1 and are assessed a penalty.

DatePenalty
October 110% penalty
November 115% penalty
December 120% penalty + $10.00 collection fee
January 125% penalty + $10.00 collection fee
February 1$250.00 penalty pursuant to Florida Statute 205.053
March 1Legal action filed

If you do not receive your renewal notice, you should contact the Broward County Call Center at 954-831-4000. Fax number: 954-357-5479.

Taxpayers involved with short-term rentals may be required to pay a Tourist Development Tax. Click here for more information.

​Need More Information?

Check Our Frequently Asked Questions
Email: businesstax@broward.org

Or Call (954)831-4000 Fax (954)357-5479

Our Address:
Broward County Tax Collector
Records, Taxes and Treasury Division

LOCAL BUSINESS TAX SECTION
Broward County Governmental Center, Room A-100
115 S. Andrews Ave.
Fort Lauderdale, FL 33301

RESOURCES

Broward County City and Municipality Business Tax Directory
Cooper City
Fort Lauderdale
Hollywood
Lauderdale Lakes
Pompano Beach
Southwest Ranches
Weston

More Broward County cities and municipalities to be listed soon!

*If you would like your city/municipality listed, please contact Chris Stotz at 954-357-7264.